Hi,
My client parks at Liverpool airport for a few days at a time, fairly regularly, and we have never claimed vat back. However as it is a purpose built structure and not under the local authority statute (like off road parking) then should I be treating it the same as NCP car parks and claim the vat back on the daily parking fees? It is all done oin the internet so the receipt does not have a VAT Registartion number on but I imagine I can get that from them..?
Thanks in anticipation of somebody's help!
Ruth
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Taxable
There was a case a few months ago bought by Pink Elephant Parking (or one of those lot), arguing that it was a park and ride service and should be able to do a taxable parking / zero rate transport split.
They lost out on that with the decision going that it was a wholly taxable parking service, so I can see no reason why Liverpool airport shouldn't be on a par with them, so I'd say it's all taxable at the standard rate